Form 1040(SP) Schedule 8812: Créditos por Hijos Calificados y Otros Dependientes (2024)
What Form 1040(SP) Schedule 8812 Is For
Schedule 8812 (Form 1040-SP) is the tax form used to calculate three important family-related tax benefits: the Child Tax Credit (CTC), the Additional Child Tax Credit (ACTC), and the Credit for Other Dependents (ODC). Think of it as the worksheet that helps you figure out how much money you can get back from the government for supporting children and other dependents in your household.
The Child Tax Credit is worth up to $2,000 per qualifying child under age 17, reducing the taxes you owe dollar-for-dollar. If the credit is larger than your tax bill, you may be able to get the difference refunded to you through the Additional Child Tax Credit, which can be worth up to $1,700 per child for 2024. The Credit for Other Dependents provides up to $500 for dependents who don't qualify for the child tax credit, such as older children age 17 or older, adult dependents, or certain relatives.
To use this form, both you and your dependents must have valid taxpayer identification numbers issued by the due date of your return. For the Child Tax Credit, children must have Social Security numbers valid for employment. For the Credit for Other Dependents, dependents can use a Social Security number, Individual Taxpayer Identification Number (ITIN), or Adoption Taxpayer Identification Number (ATIN). You'll attach Schedule 8812 to your main Form 1040, 1040-SR, or 1040-NR when you file your federal income tax return.
When You’d Use Form 1040(SP) Schedule 8812 (Late/Amended)
You file Schedule 8812 with your regular tax return during the normal filing season, which runs from January through April 15 (or the next business day if April 15 falls on a weekend or holiday). If you file electronically and claim these credits, the IRS typically processes your return within 21 days, though returns claiming the Additional Child Tax Credit face a legally mandated delay—by law, the IRS cannot issue refunds containing ACTC before mid-February, even if you file in January.
If you discover after filing that you made an error on Schedule 8812 or forgot to claim the credit entirely, you'll need to file an amended return using Form 1040-X (Amended U.S. Individual Income Tax Return). Attach a corrected Schedule 8812 to your Form 1040-X along with an explanation of the changes. You generally have three years from the date you filed your original return or two years from the date you paid the tax (whichever is later) to file an amended return and claim a refund.
There's an important exception: if your Child Tax Credit or Credit for Other Dependents was previously denied or reduced for any reason other than a simple math error, you must also complete and attach Form 8862 (Information to Claim Certain Credits After Disallowance) when you claim the credit again. This requirement helps the IRS verify that you now meet all eligibility rules. If you erroneously claimed these credits due to reckless or intentional disregard of the rules, you may be banned from claiming them for two years; fraudulent claims can result in a ten-year ban.
Key Rules or Details for 2024
Child Tax Credit and Additional Child Tax Credit Eligibility
Understanding the eligibility requirements is crucial for claiming these credits correctly. For the Child Tax Credit and Additional Child Tax Credit, your qualifying child must meet all of the following conditions: be under age 17 at the end of 2024, be your son, daughter, stepchild, foster child, sibling, or descendant of any of these (like a grandchild or niece), be a U.S. citizen, national, or resident alien, live with you for more than half the year, be claimed as your dependent, not provide more than half of their own support, not file a joint return except to claim a refund, and have a Social Security number valid for employment issued before your return's due date (including extensions).
Credit for Other Dependents Eligibility
The Credit for Other Dependents has different rules. Your dependent must be claimed on your return, be a U.S. citizen, national, or resident alien, and have a valid taxpayer identification number (SSN, ITIN, or ATIN) issued by your return's due date. This credit is designed for dependents who don't meet all the Child Tax Credit requirements, such as children age 17 or older, elderly parents, or other qualifying relatives.
Income Limits and Phaseouts
Both credits begin to phase out at higher income levels. The reduction starts when your modified adjusted gross income exceeds $200,000 for single filers or $400,000 for married couples filing jointly. Modified AGI for these credits is generally your adjusted gross income from Form 1040 with certain adjustments added back.
Coordination and Restrictions
You cannot use the same child to claim both the Child Tax Credit and the Credit for Other Dependents—you must choose one or the other. Additionally, if you file Form 2555 to exclude foreign earned income, you cannot claim the Additional Child Tax Credit at all.
Step-by-Step (High Level)
The process of completing Schedule 8812 follows a logical flow through three main parts. You'll start by gathering your completed Form 1040, 1040-SR, or 1040-NR through line 27, as well as Schedule 3 if applicable, since the calculations depend on figures from your main return.
Part I: Basic Child Tax Credit and Credit for Other Dependents
Part I calculates your basic Child Tax Credit and Credit for Other Dependents. You'll count how many qualifying children under age 17 you have with valid Social Security numbers and multiply that number by $2,000 (line 4 becomes important here). Then count any dependents eligible for the Credit for Other Dependents and multiply by $500. You'll add these together, then work through the Credit Limit Worksheets in the instructions to determine if your credit is reduced due to insufficient tax liability or high income. The result gets transferred to Form 1040, line 19.
Part II-A: Additional Child Tax Credit for Most Filers
Part II-A determines your Additional Child Tax Credit for all filers. If the credit calculated in Part I exceeds your tax liability, you may qualify for a refund of the difference. This section requires you to calculate your earned income—wages, salaries, and self-employment income—and subtract $2,500. You'll multiply the result by 15% to determine your potential additional credit. Compare this to the refundable amount based on your number of qualifying children multiplied by $1,700 each, and enter the smaller amount.
Part II-B: Special Rules for 3+ Children or Puerto Rico Residents
Part II-B applies to specific filers who have three or more qualifying children or are bona fide residents of Puerto Rico. This section uses an alternative calculation based on Social Security and Medicare taxes you paid. You'll add up the social security and Medicare taxes withheld from your paychecks (found in boxes 4 and 6 of your W-2 forms) and one-half of any self-employment tax you owe, then subtract certain other credits. This method sometimes produces a larger additional child tax credit than the standard calculation in Part II-A, so the IRS lets you use whichever method gives you a bigger credit.
Common Mistakes and How to Avoid Them
Mistake 1: Using the Wrong Identification Numbers
One of the most frequent errors occurs with taxpayer identification numbers. Many filers don't realize that simply having any tax ID number isn't enough—qualifying children for the Child Tax Credit must have Social Security numbers that are valid for employment, not ITINs. If your child has an ITIN, you can only claim the Credit for Other Dependents, not the full Child Tax Credit. Make sure these identification numbers are issued before your return's due date, including extensions. If you're waiting for a Social Security number or ITIN, apply early and request an extension if needed.
Mistake 2: Misclassifying Which Dependents Qualify for Which Credit
Another common mistake is incorrectly determining which dependents qualify for which credit. Remember that children must be under age 17 at the end of the tax year for the Child Tax Credit—if your child turned 17 on December 31, 2024, they're too old for the Child Tax Credit but may qualify for the Credit for Other Dependents. Pay careful attention to the residency requirement: children must live with you for more than half the year, with specific exceptions for temporary absences like college, medical care, or military service.
Mistake 3: Miscalculating Earned Income for ACTC
Filers often miscalculate earned income when completing Part II-A for the Additional Child Tax Credit. Earned income includes wages, salaries, tips, and net self-employment earnings, but excludes investment income, Social Security benefits, unemployment compensation, and most other unearned income. If you used optional methods to calculate self-employment tax on Schedule SE, you must use the Earned Income Worksheet in the Schedule 8812 instructions rather than simply copying your income from Form 1040. Also, don't forget to add any nontaxable combat pay on line 18b if you're eligible.
Mistake 4: Noncustodial Parent Claims Without Form 8332
Noncustodial parents sometimes assume they automatically cannot claim the Child Tax Credit, but they actually can if they meet all requirements and the custodial parent releases the claim using Form 8332 (Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent). Without this signed form attached to your return, the IRS will likely deny your claim. Divorced or separated parents should communicate clearly about who will claim which children each year and properly execute the necessary paperwork.
Mistake 5: Errors with Worksheets and Related Schedules
Finally, many taxpayers make calculation errors when working through the credit limit worksheets or forget to complete Schedule 3 when necessary. These worksheets adjust your credit if you're also claiming certain other credits like the mortgage interest credit, adoption credit, or residential clean energy credit. Read the instructions carefully and double-check that you've completed all required steps in order—skipping a worksheet or miscalculating earned income can cost you hundreds or thousands of dollars in benefits you're entitled to receive.
What Happens After You File
Once you file your return with Schedule 8812, the IRS will process your return and verify your claims. If you filed electronically and chose direct deposit, most refunds arrive within 21 days for straightforward returns. However, by law, the IRS cannot issue any refund containing the Additional Child Tax Credit before mid-February, even if you file in January. This legal requirement is designed to give the IRS time to verify claims and prevent fraudulent refunds. Most taxpayers who file early and claim the ACTC can expect refunds by early March if they filed electronically, chose direct deposit, and their return has no issues. Returns filed on paper take considerably longer—typically six to eight weeks or more.
You can track your refund status using three tools: the ""Where's My Refund?"" tool on IRS.gov (available 24 hours after e-filing or four weeks after mailing a paper return), your Online Account on IRS.gov, or the IRS2Go mobile app. These tools update once daily, usually overnight, so checking multiple times per day won't provide new information. If your refund is delayed beyond the normal timeframe, the tool will provide explanations or next steps.
The IRS reviews returns claiming child tax credits carefully. If something appears incorrect or missing on your return, you'll receive a letter requesting additional documentation. Common requests include proof of your child's residency (school records, medical records, or signed statements from others), proof of relationship (birth certificates or adoption papers), or clarification about the child's Social Security number. Respond to these letters promptly with the requested documents—delays in responding mean delays in receiving your refund.
If the IRS determines you claimed credits incorrectly, you'll receive a notice explaining the adjustment and any tax you owe or reduced refund you'll receive. You have the right to appeal these determinations by following the instructions on the notice. In some cases, particularly if the IRS believes the error was due to fraud or reckless disregard of the rules, you may be banned from claiming these credits for two or ten years. Taking care to file accurately the first time helps avoid these serious consequences.
FAQs
Can I claim both the Child Tax Credit and the child and dependent care credit for the same child?
Yes, these are entirely separate credits with different purposes and you can claim both if you qualify. The Child Tax Credit is based on having a qualifying child as your dependent, while the child and dependent care credit reimburses you for care expenses that allowed you to work or look for work. To claim both, complete Schedule 8812 for the Child Tax Credit and Form 2441 for the child and dependent care credit, then attach both to your Form 1040.
What happens if I received more Child Tax Credit through advance payments than I'm entitled to?
For 2024, there are no advance Child Tax Credit payments (those only occurred in 2021). If you received advance payments in a previous year and later discover you weren't entitled to them, you would need to repay the excess on that year's return. For 2024, you'll calculate your full credit when you file and receive it as a refund or credit against taxes owed—there's no reconciliation of advance payments.
Can a noncustodial parent claim the Child Tax Credit?
Yes, but only if specific conditions are met. The custodial parent must sign Form 8332 (Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent) releasing their claim to the exemption, and you must attach this form to your return. The child must still meet all other requirements—be under 17, have a valid Social Security number, be a U.S. citizen or resident, and so forth. Verbal agreements aren't sufficient; you need the signed form.
My child has an Individual Taxpayer Identification Number (ITIN) instead of a Social Security number—can I still get any credit?
You cannot claim the Child Tax Credit or Additional Child Tax Credit for a child with only an ITIN, even if the child meets all other requirements. However, you can claim the $500 Credit for Other Dependents for that child, provided they're a U.S. citizen, national, or resident alien and claimed as your dependent. The Child Tax Credit specifically requires a Social Security number that's valid for employment.
How do I know if I need to complete Part II-B for filers with three or more children?
You should complete Part II-B if you have three or more qualifying children under age 17 with required Social Security numbers, or if you're a bona fide resident of Puerto Rico with at least one qualifying child. This part uses an alternative calculation based on Social Security and Medicare taxes you paid throughout the year. Complete both Part II-A and Part II-B, then use whichever calculation gives you a larger Additional Child Tax Credit—the IRS lets you choose the more beneficial method.
What if I forgot to claim the Child Tax Credit on my original return?
You can file an amended return using Form 1040-X to claim the credit you missed. Attach a completed Schedule 8812 showing the correct credit amount and explain the change in Part III of Form 1040-X. You generally have three years from the date you filed your original return to file an amendment. If your credit was previously denied or reduced in any year after 2015, you'll also need to complete Form 8862 unless the denial was only due to a math or clerical error.
Will claiming these credits delay my refund?
Claiming the regular Child Tax Credit or Credit for Other Dependents typically won't delay your refund—most electronically filed returns are processed within 21 days. However, if you're claiming the Additional Child Tax Credit (the refundable portion), federal law prohibits the IRS from issuing your refund before mid-February, regardless of when you file. This applies to your entire refund, not just the portion related to the credit. Plan accordingly if you file in January or early February and are counting on that refund money.
Sources:
All information compiled from official IRS.gov resources including Schedule 8812 Instructions, Child Tax Credit overview, About Schedule 8812, and refund timing information.
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